Budgeting and resource allocation in Local public universities
| Project/Area Number |
24530566
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hiroshima City University |
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Principal Investigator |
KITA TSUTOMU 広島市立大学, 国際学部, 准教授 (30423966)
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| Co-Investigator(Kenkyū-buntansha) |
NAKANISHI Makoto 佐賀大学, 経済学部, 教授 (30284475)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2014: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2013: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2012: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 公会計 / 高等教育 / 非営利組織 / 予算 / 独立行政法人 / 公立大学法人化 / 地方独立行政法人 / 公立大学法人 / ドイツ / フランス / 英国 / イタリア / 韓国 |
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| Outline of Final Research Achievements |
This research explore the change of budget management and resource management in Local public universities, particularly after the corporatization movement from 2003. In many local public universities, try to keep the way of budgeting method as they have doing and change gradually. Although some universities experienced the fundamental change of resource allocation from the founding local government, they are willing to continue their budgeting way. The change of external situation may not be affected soon to the internal budget allocation in local public universities. However, it is still interesting that the gradual change in resource allocation may change the organizational culture or not and worth to keep watching.
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Report
(4 results)
Research Products
(8 results)
